10National Association of Corporate Directors ( NAC ). Report of the NACD Commission on Director Professionalism [ R ]. Washing, DC : NACD, 1996:2 - 3.
1S.Penman. An Empirical Investigation of the Voluntary Disclosure of Corporate Earnings For ecasts[J].Journal of Accounting Research,1980,(01).
2Hermason.An Analysis of the Demand for Reporting on Internal control[].Accounting Horizons.2000
3Bronson, Scott N,Joseph V. Carcello,Kannan Raghunandan.Firm Characteristics and Voluntary Management Reports on Internal Control[].Auditing: A Journal of Practical & Theory.2006
4Maria Ogneva,K.R.Subramanyam,K.Raghunandan.Internal Control Weakness and Cost of Equity:Evidence from SOX Section404Disclosures[].AAAFinancial Accounting and Reporting Setion (FARS)Meeting Paper.2006
5Stephen H.Bryan,Steven B.Lilien.Characteristics of Firms with Material Weaknesses in Internal Control:An Assessment of Section404of Sarbanes Oxley. http://papers.ssrn.com/ . 2005
6Hermason.An Analysis of the Demand for Reporting on Internal control[].Accounting Horizons.2000
7Bronson, Scott N,Joseph V. Carcello,Kannan Raghunandan.Firm Characteristics and Voluntary Management Reports on Internal Control[].Auditing: A Journal of Practical & Theory.2006
8Maria Ogneva,K.R.Subramanyam,K.Raghunandan.Internal Control Weakness and Cost of Equity:Evidence from SOX Section404Disclosures[].AAAFinancial Accounting and Reporting Setion (FARS)Meeting Paper.2006
9Stephen H.Bryan,Steven B.Lilien.Characteristics of Firms with Material Weaknesses in Internal Control:An Assessment of Section404of Sarbanes Oxley. http://papers.ssrn.com/ . 2005
